Taxation Determination

TD 94/15W

Income tax: if a taxpayer uses a car of the type defined in paragraph 82KV(4)(a) of the Income Tax Assessment Act 1936 in the course of producing assessable income, are related car expenses exempted from the substantiation provisions where the car is used other than in an exempt manner at any time during the year of income?

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FOI status:

The Tax Law Improvement Project is restructuring, renumbering and rewriting the income tax law in plain language. The Parliament is amending the income tax law progressively to reflect these aims. As new laws come into effect, Taxation Rulings about old laws are being brought into line with them.

Notice of Withdrawal

Taxation Determination TD 94/15 is withdrawn with effect from today.

Division 28-170 of the Income Tax Assessment Act 1997 provides a clear answer to the question being addressed by this Determination. This answer is in accordance with the Commissioner's interpretation as outlined in this Determination which applied to the Income Tax Assessment Act 1936.

Commissioner of Taxation
20 August 1997

Previously issued as Draft TD 93/D184

References

ATO references:
NO UMG 0053

Subject References:
exempt manner
motor vehicle
substantiation

Legislative References:
ITAA section 82KV